39461 ÷ 54 
Our goal is to divide 39461 by 54.

Going ahead to step 1:
54 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 54

Going ahead to step 2:
The number 54 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (4) from the dividend to 39 and continue with: 394 / 54

Let's proceed to step 3:
The number 54 fits into 394 7 times, leaving a remainder of 16.
Write down 7 as next digit of the result. 
Result so far: 7.0
Deduct 378 from 394 and we're left with 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 54

Step 4:
54 goes into 166 3 times with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 73.0
Subtracting 162 from 166 leaves us with 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 54

Let's proceed to step 5:
The number 54 fits into 41 0 times, leaving a remainder of 41.
The next digit of our result is 0. 
Result so far: 730.0
Subtracting 0 from 41 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 6:
When dividing 410 by 54, we get 7 with a remainder of 32.
The next digit of our result is 7. 
Result so far: 730.7
Deduct 378 from 410 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 7:
When dividing 320 by 54, we get 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 730.75
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 8:
500 divided by 54 is 9 with a remainder of 14.
Use 9 as the next digit of our solution. 
Result so far: 730.759
Subtracting 486 from 500 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 9:
When dividing 140 by 54, we get 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 730.7592
Subtracting 108 from 140 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 10:
54 goes into 320 5 times with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 730.75925
The remainder is 50 after subtracting 270 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 11:
The number 54 fits into 500 9 times, leaving a remainder of 14.
Use 9 as the next digit of our solution. 
Result so far: 730.759259
Subtract 486 from 500 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 12:
54 can be fit into 140 2 times, resulting in a remainder of 32.
The next digit of our result is 2. 
Result so far: 730.7592592
Deduct 108 from 140 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 13:
The number 54 fits into 320 5 times, leaving a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 730.75925925
Subtracting 270 from 320 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final result is 730.75925925 with a remainder of 5e-08.